| No. |
Title
|
Effective
Date |
| Philippine Interpretation IFRIC–1 |
Changes in Existing Decommissioning, Restoration and Similar Liabilities |
01/01/05
|
| Philippine Interpretation IFRIC–2 |
Members' Share in Co-operative Entities and Similar Instruments |
01/01/05
|
| Philippine Interpretation IFRIC–4 |
Determining whether an Arrangement contains a Lease |
01/01/06
|
| Philippine Interpretation IFRIC–5 |
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds |
01/01/06
|
| Philippine Interpretation IFRIC–6 |
Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment
|
12/01/05
|
| Philippine Interpretation IFRIC–7 |
Applying the Restatement Approach under PAS 29 Financial Reporting in Hyperinflationary Economies |
03/01/06
|
| Philippine Interpretation IFRIC–8 |
Scope of PFRS 2 (Withdrawn and replaced by Amendments to PFRS 2 effective 01/01/10) |
05/01/06
|
| Philippine Interpretation IFRIC–9 |
Reassessment of Embedded Derivatives
|
06/01/06
|
| |
Amendments to Philippine Interpretation IFRIC–9 and PAS 39: Embedded Derivatives |
06/30/09
|
| Philippine Interpretation IFRIC–10 |
Interim Financial Reporting and Impairment |
11/01/06
|
| Philippine Interpretation IFRIC–11 |
PFRS 2 - Group and Treasury Share Transactions (Withdrawn and replaced by Amendments to PFRS 2 effective 01/01/10) |
03/01/07
|
| Philippine Interpretation IFRIC–12 |
Service Concession Arrangements |
01/01/08
|
| Philippine Interpretation IFRIC–13 |
Customer Loyalty Programmes |
07/01/08
|
| Philippine Interpretation IFRIC–14 |
PAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction |
01/01/08
|
| |
Amendment to Philippine Interpretation IFRIC–14, Prepayments of a Minimum Funding Requirement |
01/01/11
|
| Philippine Interpretation IFRIC–15 |
Agreements for the Construction of Real Estate |
Deferred
|
| Philippine Interpretation IFRIC–16 |
Hedges of a Net Investment in a Foreign Operation |
10/01/08
|
| Philippine Interpretation IFRIC–17 |
Distributions of Non-cash Assets to Owners |
07/01/09
|
| Philippine Interpretation IFRIC–18 |
Transfers of Assets from Customers |
07/01/09
|
| Philippine Interpretation IFRIC–19 |
Extinguishing Financial Liabilities with Equity Instruments |
07/01/10
|
| Philippine Interpretation IFRIC–20 |
Stripping Costs in the Production Phase of a Surface Mine |
01/01/13
|